jnu b.com. hons. syllabus 2015

S Y L L A B U S

Faculty of Management

B.Com 3 Year Degree Course

JODHPUR NATIONAL UNIVERSITY

JODHPUR

Programme of Study

Background and Objectives of the course

B. Com. (Hons.) Course is specially designed for Accounting

Professionals. The syllabus is prepared keeping of view the requirements of

the students who are willing to pursue the CA course as their career after

completing 10+2. The contents of this course are prepared to cover the

maximum part of syllabus of all the three stages of Chartered Accountancy

course.

Type of Course System

B. Com. (Hons.) is the Three Year degree course. There will be

examination at the end of each year.

Enrolment & Eligibility

There shall be no enrolment allowed with other University simultaneously

doing degree with our University. T.C./Migration will be required at the

time of admission.

Admission Qualification

The students have to undergo a rigorous scheme of study, training and

examination, thus the candidates seeking admission to the degree of B.

Com. (Hons.) must have passed Senior Secondary i.e. (10+2).

The admission procedure shall be determined by the university and will be

specified at the time of offering admission.

Duration of Course

The duration of the course shall be three years.

Scheme of Examination

Every prescribed subject shall carry a total of 100 marks and breakup of

Marks will be as under:

Main Exam: 70 Marks

Case Study& Assignment: 30 Marks (15 Marks each for case study and

Assignments

Check Point

1. A student will be required to pass B. Com. (Hons.) course within

six years from the date of his/her admission.

2. Maximum number of attempts allowed shall be 2 after 1st attempt

excluding the period of punishment.

Passing Standard

1. For a Pass at each examination, a candidate shall be required to obtain

minimum 40% marks in each subject. Successful candidates will be

classified as under-

2. First Division at 60% of the aggregate marks in each subject of Part I,

Part II and part III. Second Division at 48% Examinations taken

together. All the rest will be declared to have passed the Examination

if candidate secures marks 40% or above but below 48%. No division

shall be awarded at the Honors Part I and Part II examination.

3. The number of papers wherever prescribed, Maximum marks and

minimum pass marks is shown against each paper.

4. Grace Marks- 5 Marks in 2 subjects.

5. Ex Students: If a student fails in Main Exam, he / she shall be treated

as ex student till he / she shall not clear above year Exam, and if the

student does not clear all the subjects in the duration of course he / she

shall be treated as an ex student

Award of Degree

Student shall be eligible for the award of B. Com. (Hons.) Degree only if

she/he fulfills the followings conditions:-

1. Passes all the three years as laid down.

2. Fulfills all other requirement prescribe by the competent authority

from time to time for satisfactory completion of each course of study

of each of the three years.

Attendance

Attendance should be at least 75%. Relaxation up to 65% on valid

reasons can be done by competent authority.

B. Com. Hons. Part I DISTRIBUTION OF MARKS

Subject Code Name of the Subject/Paper Max. MarksMin. Pass Marks

BC-101 Fundamentals of Accounting 100 40

BC-102 Commercial/ Mercantile Law 100 40

BC-103 Business Economics 100 40

BC-104 Quantitative Aptitude 100 40

BC-105 Cost Accounting 100 40

BC-106 Business Ethics & Communication 100 40

B. Com. Hons. Part IIDISTRIBUTION OF MARKS


BC-201 Corporate Accounting 100 40

BC-202 Auditing 100 40

BC-203 Advanced Accountancy 100 40

BC-204 Company Law 100 40

BC-205 Information Technology 100 40

BC-206 Financial Management 100 40

B. Com. Hons. Part IIIDISTRIBUTION OF MARKS


BC-301 Management Accounting 100 40

BC-302 Management Information & Control System 100 40

BC-303 Income Tax Laws and Accounts 100 40

BC-304 Advanced Corporate and Other Laws 100 40

BC-305 Macroeconomics 100 40

BC-306 Quantitative Techniques 100 40

B. Com. Hons. Part I

BC-101

Fundamentals of Accounting

Note: The candidates shall be permitted to battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.

Section-A

Nature & Methodology of Accounting: Nature, Postulates, Principles, Dual aspect, Assumptions, Conventions and working rules. Books of original record-subsidiary books, columnar books, Ledger Trial balance. Cheques and bill of exchange, Promissory Notes etc. Matching of cost and Revenue-Expired cost and unexpired cost. Provisions and Reserves, Promissory Notes etc. Preparation of Balance Sheet and Income Statement (Profit and Loss Account) for manufacturing Trading and services with adjustments. Rectification of Errors.

Section-B

Bank Reconciliation Statement, Consignment and Joint venture. Depreciation accounting:

Methods, computation and accounting treatment of depreciation, Change in depreciation

methods. Bank Reconciliation Statement, Inventories: Basis of inventory valuation and

record keeping.

Section-C

Company Accounts-Issue of Share and Debentures, Forfeiture of shares, re-issue of forfeited shares, redemption of preference shares.Partnership accounts- Final accounts of partnership firms Admission, retirement and death of a partner including treatment of goodwill; Dissolution of partnership firms including piecemeal distribution of assets;Amalgamation of partnership firms; Conversion into a company and Sale to a company.

Books Recommended:

1. Jai Narain Vaish: Book Keeping and Account Part I and II. 2. R.R. Gupta: Book Keeping and Accountancy. 3. Gupta Jain & Gupta: Book-keeping (Ramesh Book Depot, Jaipur).

BC-102

COMMERCIAL/ MERCANTILE LAW

Section-A

The Indian Contract Act, 1872 -Section 1 to 75. covering the general nature of contract, consideration, and other essential elements of a valid contract, performance of contract and breach of contract.

Section-B

The Sale of Goods Act, 1930: Formation of the contract of sale Conditions and Warranties Transfer of ownership and delivery of goods Unpaid seller and his rights.Indemnity, Guarantee, Bailment, Pledge and Agency.

Section-C

Partnership Act, 1932: General Nature of Partnership Rights and duties of partners Registration and dissolution of a firm. Consumer Protection Act.

Books Recommended:

1. M.C. Shukla: Mercantile Law. 2. N.D. Kapoor: Elements of Mercantile Law. 3. Davar: Mercantile Law. 4. S.N. Mishra : Labour and Industrial Law. 5. R.C. Agarwal : Business and Industrial Law (M/s. College Book House). 6. Man Mohan Prasad : Vyapar Sanniyam. 7. R.L. Nawalkha : Business Law (Adarsh Prakashan, Jaipur). 8. Mathur and Saxena : Business and Industrial Law, (Ramesh Book Depot, Jaipur). 9. Dr. Khicha Vishesh, Mathur : Business and Industrial Law, (Ramesh Book Depot,

Jaipur). 10. J.P. Singhal : Commercial and Industrial. 11. Sharma, Garg, Kothari : Business and Industrial Law, (Jaipur Publishing House)

BC-103

BUSINESS ECONOMICS


Section-A

1. Meaning and scope of Business Economics. Role of Micro and Macro Economic analysis, Elementary treatment in the formulation of business policies. 2. Demand Analysis: Utility and Indifference Curve approaches, Demand and the law of demand, Elasticity of demand and its measurement. Meaning, methods and significance of demand forecasting.

Section-B

3. Cost and Production Analysis: Cost concept. Cost output relationship. Production functions in short and long-run. Supply and the law of supply. 4. Price determination under different market structures-Perfect Competition, Monopoly and imperfect Competition.

5. National Income Analysis-Meaning and significance of National Income, Various concepts relating to National Income and their computation. Methods of measuring National Income including social accounting technique. National Income and Economic Welfare.

Section-C

6. Factor Pricing - Determination of Rent, Wages, Interest and profit. Profit Policy:Maximization, optimization and satisfaction approaches of profit. 7. Economic Reforms in India-Features of economic reforms since 1991, Liberalisation, Privatization and Disinvestment, Globalisation 8. Money and Banking- Money Meaning and functions, Commercial Banks Role and functions, Reserve Bank of India Role and functions, Monetary policy

Books Recommended:

1. D.M. Mithani: Fundamentals of Business and Managerial Economics - Himalaya Publishing House, Bombay.

2. U.L. Mote Samuel Paul and G.S. Gupta: Managerial Economics, Tata McGraw Hill.

3. Varshney & Maheshwari: Management Economics.4. Charles L. Schultze: National Income Analysis, Prentice Hall of India Private

Limited, New Delhi. 5. M.L. Seth: Methods of Economics. 6. Paul A. Samuelson: Economics, Mcgraw Hill, New York. 7. P.C. Agarwal, M.D. Agarwal: Business Economics (Ramesh Book Depot, Jaipur).

BC-104

QUANTITATIVE APTITUDE


Section-A

Introduction to Statistics: Definition, scope, uses misuses and limitations of statistics, Collection of primary and secondary data, Classification and Tabulation of data,Measures of Central Tendency: Arithmetic Mean (Simple & Weighted) Median (including quartiles, decides and percentiles), Mode, Geometric and Harmonic Mean-simple and weighted. Ratio and proportion, Indices, Logarithms, Equations Linear -simultaneous linear equations up to three variables, quadratic and cubic equations in one variable, equations of a straight line, intersection of straight lines, graphical solution to linear equations. Inequalities Graphs of inequalities in two variables - common region.Simple and Compound Interest including annuity - Applications

Section-B

Measures of Dispersion: Absolute and relative measures of Dispersion; range, quartile deviation, mean deviation, standard deviation and their co-efficient. Probability, Basic concepts of Permutations and Combinations, Theoretical Distributions Binomial, Poisson and Normal, Sampling Theory: Basic Principles of sampling theory, Comparison between sample survey and complete enumeration, Errors in sample survey, some important terms associated with sampling, Types of sampling, Theory of estimation, Determination of sample size.

Section-C

Index Numbers, Correlation-meaning and significance scatter diagram, correlation graph, Karl Pearson's coefficient of linear correlation between two variables in grouped and ungrouped data by direct and short cut methods, coefficient of correlation by Spearman's rank differences method and concurrent deviation method. Linear Regression. Presentation of data diagrams/graphs of frequency distribution and histograms, ratio scale graph. Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)

Books Recommended:

1. Kelasha nath nagar : sankhyiki ke mool tatva 2. Goyal, raga, gupta, goyal : sankhyiki, Ajmera Book company 3. B.N Gupta : sankhyiki 4. Shukla and sahay : sankhyiki 5. S.P. Gupta : sankhyiki 6. Khandelwal, Gupta, gupta : sankhyiki vidhiya 7. Gupta S.P.: statistical Methods-Sultan Chand, Delhi. 8. Sancheti and Kapoor : Statistics : Theory and Pratice 9. Stockton & Clark: Introduction to Business & Economic Statistics: Taraporevala

Sons & Co. 10. Croxton,F.E. & Cowden D.I.: Applied General Statistics

11. Reggleman J.R. & Frishee I.N. : Business Statistics. 12. Waugh: Elements of Statistical Methods. 13. Sorwls R.S.: Elementary Statistics. 14. Chou Ya-lee: Elementary Statistics. 15. Connor And Morrel : Statistics Theory and Practice. 16. Yadav, Jain Mital : sankhyiki : vidhiya (National Publishing House, Delhi) 17. Ranga,Gupta,Goyal,Bhatanger : Statistical Methods (Ajmera Book Co. Jaipur)

BC-105

COST ACCOUNTING


Section-A

1. Introduction: Meaning and definition of cost accountancy, cost accounting and costing. Distinction between financial and cost accounting, Elements of cost.

2. Material Purchasing, Storing and pricing of stores issued. Material control. 3. Labor Recording of time and wages. Method of remuneration, incentive plans.

Allocation of wages; labour turn over and treatment of idle time overtime. 4. Overhead:Meaning,Collection,classification,appointment,allocation and

absorption of overhead ; treatment of interest on capital, research and development expenses, losses on account of depreciation, waste, Obsolesce and defective.

Section-B

5. Costing methods: Single output or unit costing; operating costing, job and contract costing; process costing (excluding equivalent production)

6. No integral accounting systems and reconciliation between cost and financial statements.

Section-C

7. Cost volume profit analysis, meaning significance and limitations, Break even analysis, profit volume ratio, assumptions of cost volume profit analysis.

8. Budgeting: Meaning Significance, limitations. Various types of Budgets. 9. Standard Costing meaning significance limitations type of standards and

variances pertaining to material and labour.

Books Recommended:

1. M.L.mittal:parivyay lekhankan 2. Jain,khandelwal,Pareek: cost Accounting3. Maheshwari mittal:Lagat lekhankan:sidhant avum vyavahar 4. Jain,Narang:Lagat lekhankan 5. Bhar B.K.:Cost Accounting methods & Problems 6. Banerjee B.:Cost Accounting 7. Owler L.W.J. & Brown J.L.:Wheldon's Cost Accounting and Costing Methods. 8. Biggs W.W.:Cost Accounting 9. Swaminathan:Leclireson Costing 10. Jawahar lal:Cost Accounting 11. Ashish K.Bhattacharya:Principles and practice of Cost Accounting 12. Prasad N.K.:Principles of cost accounting 13. Nigam and Sharma:Cost Accounting 14. Ayenger S.P.:Cost Accounting

BC-106

BUSINESS ETHICS & COMMUNICATIONSection-A

1. Introduction to Business Ethics-The nature, purpose of ethics and morals for organizational interests; Ethics and Conflicts ofInterests; Ethical and Social Implications of business policies and decisions; Corporate SocialResponsibility; Ethical issues in Corporate Governance.2. Environment issuesProtecting the Natural Environment Prevention of Pollution and Depletion of NaturalResources; Conservation of Natural Resources.3. Ethics in WorkplaceIndividual in the organization, discrimination, harassment, gender equality.4. Ethics in Marketing and Consumer ProtectionHealthy competition and protecting consumers interest.5. Ethics in Accounting and FinanceImportance, issues and common problems.

Section-B

1. Elements of Communication(a) Forms of Communication: Formal and Informal, Interdepartmental, Verbal and nonverbal;Active listening and critical thinking(b) Presentation skills including conducting meeting, press conference(c) Planning and Composing Business messages(d) Communication channels(e) Communicating corporate culture, change, innovative spirits(f) Communication breakdowns(g) Communication ethics(h) Groups dynamics; handling group conflicts, consensus building; influencing andPersuasion skills; Negotiating and bargaining(i) Emotional intelligence - Emotional Quotient(j) Soft skills personality traits; Interpersonal skills; leadership.

Section-C

2. Communication in Business Environment(a) Business Meetings Notice, Agenda, Minutes, Chairpersons speech(b) Press releases(c) Corporate announcements by stock exchanges(d) Reporting of proceedings of a meeting.3. Basic understanding of legal deeds and documents(a) Partnership deed(b) Power of Attorney(c) Lease deed(d) Affidavit(e) Indemnity bond(f) Gift deed(g) Memorandum and articles of association of a company(h) Annual Report of a company.

B. Com. Hons. Part II

BC-201

Corporate Accounting


Section-A

1. Accounting principles, Conventions and concepts and its application in Company Accounts.

2. Issue of Shares & Debentures, Forfeiture of shares, reissue of forfeited shares, right shares.

3. Redemption of preference shares and debentures. 4. Business Purchase and Underwriting, Profit prior and post incorporation.

Section-B

5. Final accounts of companies including managerial remuneration, disposal of profits and issue of bonus shares.

6. Double Account System and Electricity Company7. Liquidation of companies

Section-C

8. Internal reconstruction 9. Amalgamation of Companies (excluding inter-company holdings), AS-1410. Financial Statements of Banking and Insurance Companies

Books Recommended:

1. R.L. Gupta : Advanced Accountancy 2. S.N. Maheshwari: Advanced Accountancy Vol. I & II 3. Shukla & Grewal: Advanced Accounts. 4. Shukla S.M.: Advanced Accountancy. 5. Monga,Sehgel,Ahuja : Advanced Accounts Vol.I & II 6. Jain, Narang : Advanced Accountancy 7. Jain, Khandelwal,pareek : vitiy Accounting (Ajmera Book company, Jaipur) 8. Sharma, shah, Agarwal : vitiy Accounting(shivam-book house) 9. Sharma, shah Agarwal: Financial Accounting (Sheet, Write Well, Jaipur).

BC-202

Auditing

Section-A

Auditing Concepts Nature and limitations of Auditing, Basic Principles governing an audit, Ethical principles and concept of Auditors Independence, Relationship of auditing with other disciplines.Auditing engagement Audit planning, Audit programme, Control of quality of audit work Delegation and supervision of audit work.Documentation Audit working papers, Audit files: Permanent and current audit files,Ownership and custody of working papers.Audit evidence Audit procedures for obtaining evidence, Sources of evidence, Reliability of audit evidence, Methods of obtaining audit evidence, Physical verification,Documentation, Direct confirmation, Re-computation, Analytical review techniques,Representation by management.Internal Control Elements of internal control, Review and documentation, Evaluation of internal control system, internal control questionnaire, internal control check list, Tests of control, Application of concept of materiality and audit risk, Concept of internal audit. Internal Control and Computerized Environment, Approaches to Auditing in Computerized Environment.

Section-B

Audit Sampling Types of sampling, Test checking, Techniques of test checks.Audit of payments General considerations, Wages, Capital expenditure, Other payments and expenses, Petty cash payments, Bank payments, Bank reconciliation.Audit of receipts General considerations, Cash sales, Receipts from debtors, OtherReceipts.Audit of Purchases Vouching cash and credit purchases, Forward purchases, Purchase returns, Allowance received from suppliers.Audit of Sales vouching of cash and credit sales, Goods on consignment, Sale onApproval basis, Sale under hire purchase agreement, Returnable containers, Various types of allowances given to customers, Sale returns.

Section-C

Audit of suppliers ledger and the debtors ledger Self-balancing and the sectionalbalancing system, Total or control accounts, Confirmatory statements from credit customers and suppliers, Provision for bad and doubtful debts, writing off of bad debts.Audit of impersonal ledger Capital expenditure, deferred revenue expenditure andrevenue expenditure, Outstanding expenses and income, Repairs and renewals, Distinction between reserves and provisions, Implications of change in the basis of accounting.Audit of assets and liabilities.Company Audit Audit of Shares, Qualifications and Disqualifications of Auditors,Appointment of auditors, Removal of auditors, Powers and duties of auditors, Branch audit , Joint audit , Special audit, Reporting requirements under the Companies Act, 1956.Audit Report Qualifications, Disclaimers, Adverse opinion, Disclosures, Reports andcertificates.

Books Recommended:

1. Jha, Aruna, A Students Guide to Auditing, Taxmann.2. Tandon, B. N., S. Sudharsanam, and S. Sundharabahu, A Handbook of PracticalAudiditng, S. Chand and Co. Ltd., New Delhi.3. Pagare, Dinkar. Principles and Practice of Auditing, Sultan Chand and Sons, NewDelhi.4. Institute of Chartered Accountants of India, Auditing and Assurance Standards,ICAI, New Delhi.5. Gupta, Kamal, and Ashok Arora, Fundamentals of Auditing, Tata Mc-Graw HillPublishing Co. Ltd., New Delhi.6. Ghatalia, S.V., Practical Auditing, Allied Publishers Private Ltd., New Delhi.7. Sharma,T.R., (Principles and Problems), Sahitya Bhawan Publication, Agra.

.

BC-203

Advanced Accountancy


Section-A1. Conceptual Framework for Preparation and Presentation of Financial Statements2. Accounting Standards: An overview; standards setting process, Working knowledge of:AS 1: Disclosure of Accounting PoliciesAS 2: Valuation of InventoriesAS 3: Cash Flow StatementsAS 4: Contingencies and Events occurring after the Balance Sheet DateAS 5: Net Profit or Loss for the Period, Prior Period Items and Changes inAccounting PoliciesAS 6: Depreciation AccountingAS 7: Construction Contracts (Revised 2002)AS 9: Revenue RecognitionAS 10: Accounting for Fixed AssetsAS 11: The Effects of Changes in Foreign Exchange Rates (Revised 2003)AS 12: Accounting for Government GrantsAS 13: Accounting for InvestmentsAS 14: Accounting for AmalgamationsAS 16: Borrowing CostsAS 19 LeasesAS 20 Earnings per ShareAS 26: Intangible AssetsAS 29: Provisions, Contingent Liabilities and Contingent Assets.

3. Sectional and Self-Balancing Ledgers4. Financial Statements of Not-for-Profit Organisations

Section-B

5. Accounts from Incomplete Records6. Royalty Accounts

7. Package and Empties Accounts

8. Voyage Accounts

Section-C

9. Accounting for Special Transactions(a) Departmental Accounts(b) Branch accounts including foreign branches(d) Insurance claims for loss of stock and loss of profit.10. Accounting in Computerized EnvironmentAn overview of computerized accounting systemSalient features and significance,Concept of grouping of accounts, Codification of accounts, Maintaining the hierarchy of

ledger, Accounting packages and consideration for their selection, Generating Accounting Reports.

Books Recommended:

1. R.L. Gupta : Advanced Accountancy 2. S.N. Maheshwari : Advanced Accountancy Vol. No. 1 & II 3. Shukla & grerwal: Advanced Accountancy Vol. I & II4. Sehgal & Sehgal: Advanced Accountancy I & II.

BC-204

Company Law

Section-AThe Companies Act, 1956Definition, essential characteristics and kinds of companies. Detailed study of public,private, government companies and a deemed public company. Provisions regarding incorporation and raising of capital through shares. Debentures and public deposits and concessions of a private company promoter. Memorandum of Association and Articles of Association. Prospectus statement in lieu of prospectus, membership of a company. Alteration and Reduction of share capital.

Section-B

Management of companies-Board of Directors, managing Director. Manager, Managerial Remuneration, powers, position and responsibilities of Directors, Prevention of oppressionand mismanagement. Winding up of companies. The position of a company secretary in the organization structure of a company.

Section-C

Duties and qualifications of a company secretary.Law and practice relating to:

i. Statutory books ii. Allotment of Shares

iii. Forfeiture of Company shares and issues of forfeited shares. iv. Transfer and Transmission of shares. v. Payment of Dividend

vi. Company meeting resolutions, notice. Agenda. Quorum and minutes. vii. Director's Report.

viii. Chairman's Speech.

Foreign registers of members or debenture holders, Annual returns, General provisionsregarding registers and returns, Meetings and proceedings, Company Law in a computerized Environment E-filing.

Books Recommended:

1. Kannal, S., & V.S. Sowrirajan, Company Law Procedure, Taxmans AlliedServices (P) Ltd., New Delhi, Jan 2003.2. Kapoor, G.K., Corporate Laws & Secretarial Practice, Premier Book Company,New Delhi, 2003.3. A Ramaiya Guide to Companies Act, Wadhwa and Company, Nagpur, 2002.4. .Datey, V.S., Students Guide to Corporate Laws, Taxmans Allied Services (P)Ltd., New Delhi, 2003.5. Mannual of Companies Act, Corporate Laws and SEBI Guidelines, Bharat LawHouse, New Delhi, 2003.6. Bharats Companies Act, Bharat Law House, New Delhi, 2003.7. Bharats Company Rule and Forms, Bharat Law House, New Delhi, 2003.

8. Singh, Avtar., Company Law, Eastern Book Company Luchnow, 2003.9. Kuchhal, M.C., Modern Indian Company Law, Shree Mahavir Book Depot, Delhi,2002 or latest edition.10. Singh, Harpal., Indian Company Law, Galgotia Publishing, Delhi, 2003.11. Charlesworth & Morse, Company Law- Sweet & Maxwell, London, U.K., 2000 orLatest edition.12. Gowar, LCB. Principles of Modern Company Law, Stevens & Sons, London,Latest edition.

BC-205

Information Technology


Section-A1. Introduction to Computers(a) Computer Hardware, Classification of Computers, CPU, Input output devices, Storage devices(b) BUS, I/O CO Processors, Ports (serial, parallel, USB ports), Expansion slots, Add on cards, On board chips, LAN cards, Multi media cards, Cache memory, Buffers, Controllers and drivers(c) Computer Software: Systems Software - Operating system, Translators (Compilers, Interpreters and Assemblers), System utilities General Purpose Software/ Utilities, Application Software - Financial Accounting, Payroll, Inventory Specialized Systems Enterprise Resource Planning (ERP), Artificial Intelligence, Expert Systems, Decision Support Systems An Overview2. Data Storage, Retrievals and Data Base Management Systems(a) Data and Information Concepts: Bits, Bytes, KB, MB, GB, TB(b) Data organization and Access Storage Concepts: Records, Fields, Grouped fields, Key, Primary key, Foreign key, Secondary key, Referential integrity, Index fields.Storage techniques: Sequential, Block Sequential, Random, Indexed, Sequential access,Direct access, Random access including Randomizing Logical Structure and Physical structure of files.(c) DBMS Models and Classification: Need for database, Administration, Models, DML and DDL (Query and reporting); Data Dictionaries, Distributed data bases, Object oriented databases, Client Server databases, Knowledge databases(d) Backup and recovery backup policy, backup schedules, offsite backups, recycling ofBackups, frequent checking of recovery of backup

Section-B

3. Computer Networks & Network Security(a) Networking Concepts Need and Scope, Benefits Classification: LAN, MAN, WAN, VPN; Peer-to-Peer, Client Server Components- NIC, Router, Switch, Hub, Repeater, Bridge, Gateway, Modem Network Topologies Bus, Star,, Ring, Mesh, Hybrid, Architecture :Token ring, Ethernet Transmission Technologies and Protocols OSI, TCP/IP, ISDN etc. Network Operating System(b) Local Area Networks- Components of a LAN, Advantages of LAN(c) Client Server Technology Limitation of Single user systems and need for Client Server Technology Servers - Database, Application, Print servers, Transaction servers, Internet servers, Mail servers, Chat servers, IDS Introduction to 3- tier and n tier architecture (COM, COM+)(d) Data centers: Features and functions, Primary delivery centre and disaster recovery site.(e) Network Security, Need; Threats and Vulnerabilities; Security levels; techniques

Section-C

4. Internet and other technologies(a) Internet and world-wide web, Intranets, Extranets, applications of Internet, Internet protocols(b) E-Commerce - Nature, Types (B2B, B2C, C2C), Supply chain management, CRM, Electronicdata interchange (EDI), Electronic fund transfers (EFT), Payment portal, E-Commercesecurity;(c) Mobile Commerce, Bluetooth and Wi-Fi

Books Recommended:

1. Rajaraman,V., Introduction to Information Technology, 2003 PHI.2. Hunt, R., J. Shelley, Computers and Commonsense, Prentice Hall of India, 2002.3. Leon A. and Leon M., Fundamentals of Information Technolgy, Leon, Vikas 2002(4) Software manuals.4. Sinha, Pradeep K. and Preeti Sinha, Foundation of Computing, BPB Publication,2003.5. Basandra, Suresh K., Management Information System, Wheeler Publication, NewDelhi-Allahab.6. Kumar, Muneesh, Business Information System, Vikas Publishing House, 1998.7. Bharihoka, Deepak, Fundaments of Information Technology, Excel Book, 2000.8. Saxena, Sanjay, A First Course in Computers, Vikas Publishing House, 1998.9. Fizgerald & Dennis Wiley, Business Data Communication and Networking.10. Rajaraman , V., Analysis and design of information Systems, 2003 PHI.11. Sadagopan, S., Management Information Systems, 2003 PHI.12. Laudon, Kenneth C. and Jane P. Laudon, Management Information Systems, 2003,PHI.

BC-206

Financial Management


Section-A

1. Scope and Objectives of Financial Management(a) Meaning, Importance and Objectives(b) Conflicts in profit versus value maximization principle2. Time Value of MoneyCompounding and Discounting techniques Concepts of Annuity and Perpetuity.3. Types of Financing(a) Different sources of finance(b) Project financing Intermediate and long term financing(c) Negotiating term loans with banks and financial institutions and appraisal thereof

Section-B

4. Financing Decisions(a) Cost of Capital, Weighted average cost of capital(b) Capital Structure decisions Capital structure patterns, Designing optimum capitalstructure, Constraints, Various capital structure theories(c) Operating and financial leverage, Trading on Equity.5. Investment Decisions(a) Purpose, Objective, Process(b)Techniques of Decision making: Non-discounted and Discounted Cash flowApproaches Payback Period method, Accounting Rate of Return, Net Present Value,Internal Rate of Return, Modified Internal Rate of Return, Discounted Payback Periodand Profitability Index(c) Ranking of competing projects, Ranking of projects with unequal lives.

Section-C

6. Management of Working Capital(a) Working capital policies(b) Inventory management(c) Receivables management(d) Management of cash and marketable securities(e) Sources of working capital.7. Dividend decisions: dividend policy; its determinants.

Books Recommended:

Agarwal, Agarwal: Financial Management, Ramesh Book Depo, JaipurP. V. Kulkarni Financial Management, Himalaya Publishing House, Mumbai.S. C. Kucchal Corporation Finance Chaitanya Publishing House, Allahabad.

I. M. Pandey Financial Management Vikas Publishing House, New Delhi.R. M. Shrivastava Financial Management Pragati Prakashan, Meerut. M. Y. Khan and P. K. Jain Financial Management Tata Mc Graw Hill Publishing Co. Ltd., New Delhi.Prasanna Chandra Financial Management - Tata Mc Graw Hill Publishing Co. Ltd., New Delhi.Ravi M. Kishore Financial Management with Problems and Solutions, Taxmann, New Delhi.

B. Com. Hons. Part III

BC-301

Management Accounting


Section-A

Introduction: Meaning of management accounting, conventions of management accounting, organisation of management accounting, functions, responsibilities and qualities of a management accountant, management accounting Vs. traditional accounting, limitations of management accounting.

Fund flow and Cash flow Analysis: Concept of fund, Meaning of flow of fund, Techniques and preparation, uses and limitation of fund flow statement.Cash Flow Statement: Meaning, Preparation, uses, and Limitations of Cash Flow Statement [As per AS-3]

Section-B

Financial Analysis: meaning, nature and importance of finance statements. Techniques of analysis comparative statements, common size statements, trends analysis, Ratio Analysis.

CostVolume profit analysis: Concept of break-even point, Profit volume relation, Margin of safety, Angle of incidence, Break-even point chart, Break even analysis, Profit graph; Alternative choice decision: Special offer, Make or buy process, Further process, Shutdown.Money markets and their operations.

Section-C

Mutual funds: operations and regulations. Project planning and capital budgeting: preparation of project report; financial projections; sensitivity analysis in capital budgeting; capital rationing, risk analysis in capital budgeting and evaluation of risky investments; social cost-benefit analysis; simulation and decision tree analysis.

(a) Introduction to capital market in India including depositories. (b) Introduction to capital market instruments including options (Option Pricing Theory), futures, and derivatives.

Business budgeting: Concept and use of budget in planning and control, Types of budget; Variance analysis using standard costing system.

Books Recommended:

1. Agarwal, Agarwal & Jain: Management Accounting2. Man Molian and Goyal:Management Accounting

3. N.K.Kulshrestha:Theory and Practice of Management Accounting 4. P.K.Ghosh:Management Accountancy. 5. S.K.Chakraborty:Management Accountancy. 6. N.K Khandelwal:Management Accountancy (Hindi) 7. S.P.Gupta:Management Accountancy (Hindi) 8. J Batty:Management Accountancy 9. Antony R.N.Management Accountancy Principles Text and Cases. 10. De-Paula:Management Accountancy Practice. 11. Murphy M.E.: Managerial Accounting.12. Grahum and Dodd: Security Analysis13. Gupta U.L.: Working of Stock Exchange in India14. Bhalla V.K.: Investment Management

BC-302

Management Information & Control System

Section-A

Management Information Systems (MIS), Executive Information Systems (EIS) and Decision support systems. System development life cycle. Systems analysis and design: Tools & Techniques, detailed design specifications and documentation; system testing; Control over Development Process, Implementation of systems: systems installation, system training, system conversion; post-implementation review.

Section-B

System Evaluation - Hardware and Software. System Maintenance - Hardware and Software including viruses. Computerized systems in Business Applications- financial accounting, management accounting and inventory control. Use of specialised software.Tools: Use of Simple CASE Tools, Analysis of Financial Statements using Digital Technology. Enterprise Resource Planning (ERP) Packages. Controls applicable to IT development, system maintenance and changeover.

Section-C

Information security: Importance and principles of information security, best approaches to implementing information security. Detection of computer frauds. Case Studies. Audit of Information systems. Cyber Laws.

Books Recommended:

Jawadeker W.S., Management Information System, TataMcgraw Hill Pub.Kanter Jerme, Management Information SystemOBrien, Management Information SystemKumar Munnesh, Business Information System, Vikas Publication

BC-303

Income Tax Laws and Accounts


Section-A

1. Definitions, different types of assessees, basis of charge and residential status of assesses.

2. Brief knowledge of Tax Planning, Tax Evasion & Avoidance.3. Computation of taxable income under the heads Salaries, House property.

Section-B

4. Computation of taxable income under the heads Business and profession capital gains and income from other sources.

5. Set off and carry forward of losses. 6. Exemptions 7. Clubbing and Aggregation of income.

Section-C

8. Deduction from gross total income. 9. Assessment of individuals and computation of their tax liability. 10. Income Tax Authorities and Their Powers

Books Recommended:

1. Patel avum choudhary:Ayekar avum lekha 2. Dr. H.C.Mehrotra:Income Tax Laws & Practice3. Gupta,gupta,gupta modi:Ayekar 4. Singhania VK:A students Guide to Income Tax 5. Bhagwati Prasad:Law of Income Tax in India. 6. VS.Sundaram:Law and Practice of Income Tax in India. 7. Kanga & Palkiwala:Income Tax

BC-304

Advanced Corporate and Other Laws

Section-A

The Foreign Exchange Management Act, 1999.

The Monopolies and Restrictive Trade Practices Act, 1969

Section-B

The Secuecurities and Exchange Board of India Act, 1992, and Guidelines issued there under. Application of Secretarial Procedures and Practices.

Section-C

1. The Payment of Bonus Act, 19652. The Employees Provident Fund and Miscellaneous Provisions Act, 19523. The Payment of Gratuity Act, 1972.

Books Recommended:

M.C. KuchhalMercantile Law

N.D. KapoorElements of Mercantile Law

Avtar Singh--Mercantile Law (Eastern Book Co., Lucknow)

M.C. ShuklaMercantile Law

P.P.S. GognaA Textbook of Mercantile Law

Relevant Bare Acts.

BC-305

Macroeconomics

Section-A

Basic introduction of discipline of macroeconomicsIntroduction concepts and variables of macroeconomics, income, expenditure and the circular flow, components of expenditure. Static macro economic analysis short and the long run determination of supply, determination of demand, and conditions of equilibrium. Economy in the short run ISLM framework, fiscal and monetary policy, determination of aggregate demand, shifts in aggregate demand, aggregate supply in the short and long run, and aggregate demand- aggregate supply analysis.

Section-B

Theories of macroeconomics Classical theory of employment Keynesian theory of employment: An Epitome Theories of Economic growth Theories of Interest: classical theory, Keynes Preference theory of interest and

modern theory of Interest

Section-C

Money: Nature and function, Demand and supply of money, Theories of money: Monetary and fiscal policy, Central Bank: Function and role in economy, Balance of Payment: Meaning and components

Books Recommended:1. Mankiw, N. Gregory., Macroeconomics, Macmillan Worth Publishers New York,Hampshire U.K.2. Dornbusch, Rudiger., and Stanley. Fischer Macroeconomics, McGraw-Hill.3. Dornbusch, Rudiger., Stanley. Fischer and Richard Startz, Macroeconomics,Irwin/McGraw-Hill, Singapore.4. Barro, Robert J., Macroeconomics, MIT Press, Cambridge MA.5. Burda, Michael , and Wyplosz Macroeconomics A European Text,Oxford University Press, Oxford.6. Salvatore, Dominick, International Economics, John Wiley & SonsSingapore.7. Branson, William H., Macroeconomic Theory and Policy, HarperCollinsIndia Pvt. Ltd.8. Jhingan M.L., Macro-Economic Theory, Vrinda Publication Ltd.9. Vaish M.C. Vaish, Macro-Economic Theory, Vikas Pub.10. Ahuja H.L., Macroeconomics- Theory and Policy

BC-306

Quantitative Techniques


Section-A

Operation Research: An Overview, Nature, Significance, purpose and definitions; methodology of Operation Research; and control of the solution, Statistical Decision Theory and Game Theory, Queuing Theory.

Section-B

Formulation of Linear Programming: Problems with Graphic Method and Simplex method, Duality Problems. Transportation and Assignment problems.

Section-C

Net Work Analysis [PERT & CPM]: Concepts, Drawing Network and numbering events, activity time and event time, project time (Excluding Crashing of Cost), Replacement Theory and Models, Elementary knowledge of Statistical Quality Control.

Books Recommended:

Kothari, C. R.: Quantitative Techniques, Vikas Publishing, New Delhi.Kapoor, V. K.: Operations Research, Sultan Chand & Sons, New Delhi.Khandelwal, Gupta, Ahemad: Quantitative Techniques, Ajmera Book Company, JaipurGupta, P. K. & Hira, D. S.: Operation Research and Quantitative Analysis; Sultan Chand & Sons, New Delhi.

S Y L L A B U S

Faculty of Management

B.Com

3 Year Degree Course

JODHPUR NATIONAL UNIVERSITY

JODHPUR

Programme of Study

Background and Objectives of the course

B. Com. (Hons.) Course is specially designed for Accounting Professionals. The syllabus is prepared keeping of view the requirements of the students who are willing to pursue the CA course as their career after completing 10+2. The contents of this course are prepared to cover the maximum part of syllabus of all the three stages of Chartered Accountancy course.

Type of Course System

B. Com. (Hons.) is the Three Year degree course. There will be examination at the end of each year.

Enrolment & Eligibility

There shall be no enrolment allowed with other University simultaneously doing degree with our University. T.C./Migration will be required at the time of admission.

Admission Qualification

The students have to undergo a rigorous scheme of study, training and examination, thus the candidates seeking admission to the degree of B. Com. (Hons.) must have passed Senior Secondary i.e. (10+2).

The admission procedure shall be determined by the university and will be specified at the time of offering admission.

Duration of Course

The duration of the course shall be three years.

Scheme of Examination

Every prescribed subject shall carry a total of 100 marks and breakup of Marks will be as under:

Main Exam:

70 Marks

Case Study& Assignment: 30 Marks (15 Marks each for case study and Assignments

Check Point

1. A student will be required to pass B. Com. (Hons.) course within six years from the date of his/her admission.

2. Maximum number of attempts allowed shall be 2 after 1st attempt excluding the period of punishment.

Passing Standard

1. For a Pass at each examination, a candidate shall be required to obtain minimum 40% marks in each subject. Successful candidates will be classified as under-

2. First Division at 60% of the aggregate marks in each subject of Part I, Part II and part III. Second Division at 48% Examinations taken together. All the rest will be declared to have passed the Examination if candidate secures marks 40% or above but below 48%. No division shall be awarded at the Honors Part I and Part II examination.

3. The number of papers wherever prescribed, Maximum marks and minimum pass marks is shown against each paper.

4. Grace Marks- 5 Marks in 2 subjects.

5. Ex Students: If a student fails in Main Exam, he / she shall be treated as ex student till he / she shall not clear above year Exam, and if the student does not clear all the subjects in the duration of course he / she shall be treated as an ex student

Award of Degree

Student shall be eligible for the award of B. Com. (Hons.) Degree only if she/he fulfills the followings conditions:-

1. Passes all the three years as laid down.

2. Fulfills all other requirement prescribe by the competent authority from time to time for satisfactory completion of each course of study of each of the three years.

Attendance

Attendance should be at least 75%. Relaxation up to 65% on valid reasons can be done by competent authority.

B. Com. Hons. Part I DISTRIBUTION OF MARKS

Subject Code

Name of the Subject/Paper

Max. Marks

Min. Pass Marks

BC-101


100

40

BC-102

Commercial/ Mercantile Law

100

40

BC-103

Business Economics

100

40

BC-104

Quantitative Aptitude

100

40

BC-105

Cost Accounting

100

40

BC-106

Business Ethics & Communication

100

40

B. Com. Hons. Part II DISTRIBUTION OF MARKS

Subject Code


Max. Marks

Min. Pass Marks

BC-201


100

40

BC-202

Auditing

100

40

BC-203


100

40

BC-204

Company Law

100

40

BC-205


100

40

BC-206


100

40

B. Com. Hons. Part III DISTRIBUTION OF MARKS

Subject Code


Max. Marks

Min. Pass Marks

BC-301


100

40

BC-302


100

40

BC-303


100

40

BC-304


100

40

BC-305

Macroeconomics

100

40

BC-306


100

40

B. Com. Hons. Part I

BC-101



Section-A

Nature & Methodology of Accounting: Nature, Postulates, Principles, Dual aspect, Assumptions, Conventions and working rules. Books of original record-subsidiary books, columnar books, Ledger Trial balance. Cheques and bill of exchange, Promissory Notes etc. Matching of cost and Revenue-Expired cost and unexpired cost. Provisions and Reserves, Promissory Notes etc. Preparation of Balance Sheet and Income Statement (Profit and Loss Account) for manufacturing Trading and services with adjustments. Rectification of Errors.

Section-B

Bank Reconciliation Statement, Consignment and Joint venture. Depreciation accounting: Methods, computation and accounting treatment of depreciation, Change in depreciation methods. Bank Reconciliation Statement, Inventories: Basis of inventory valuation and record keeping.

Section-C

Company Accounts-Issue of Share and Debentures, Forfeiture of shares, re-issue of forfeited shares, redemption of preference shares.

Partnership accounts- Final accounts of partnership firms Admission, retirement and death of a partner including treatment of goodwill; Dissolution of partnership firms including piecemeal distribution of assets;

Amalgamation of partnership firms; Conversion into a company and Sale to a company.

Books Recommended:

1. Jai Narain Vaish: Book Keeping and Account Part I and II.

2. R.R. Gupta: Book Keeping and Accountancy.

3. Gupta Jain & Gupta: Book-keeping (Ramesh Book Depot, Jaipur).

BC-102

COMMERCIAL/ MERCANTILE LAW

Section-A

The Indian Contract Act, 1872 -Section 1 to 75. covering the general nature of contract, consideration, and other essential elements of a valid contract, performance of contract and breach of contract.

Section-B

The Sale of Goods Act, 1930: Formation of the contract of sale Conditions and Warranties Transfer of ownership and delivery of goods Unpaid seller and his rights. Indemnity, Guarantee, Bailment, Pledge and Agency.

Section-C

Partnership Act, 1932: General Nature of Partnership Rights and duties of partners Registration and dissolution of a firm. Consumer Protection Act.

Books Recommended:

1. M.C. Shukla: Mercantile Law.

2. N.D. Kapoor: Elements of Mercantile Law.

3. Davar: Mercantile Law.

4. S.N. Mishra : Labour and Industrial Law.

5. R.C. Agarwal : Business and Industrial Law (M/s. College Book House).

6. Man Mohan Prasad : Vyapar Sanniyam.

7. R.L. Nawalkha : Business Law (Adarsh Prakashan, Jaipur).

8. Mathur and Saxena : Business and Industrial Law, (Ramesh Book Depot, Jaipur).

9. Dr. Khicha Vishesh, Mathur : Business and Industrial Law, (Ramesh Book Depot, Jaipur).

10. J.P. Singhal : Commercial and Industrial.

11. Sharma, Garg, Kothari : Business and Industrial Law, (Jaipur Publishing House)

BC-103

BUSINESS ECONOMICS


Section-A

1. Meaning and scope of Business Economics. Role of Micro and Macro Economic analysis, Elementary treatment in the formulation of business policies. 2. Demand Analysis: Utility and Indifference Curve approaches, Demand and the law of demand, Elasticity of demand and its measurement. Meaning, methods and significance of demand forecasting.

Section-B

3. Cost and Production Analysis: Cost concept. Cost output relationship. Production functions in short and long-run. Supply and the law of supply. 4. Price determination under different market structures-Perfect Competition, Monopoly and imperfect Competition.

5. National Income Analysis-Meaning and significance of National Income, Various concepts relating to National Income and their computation. Methods of measuring National Income including social accounting technique. National Income and Economic Welfare.

Section-C

6. Factor Pricing - Determination of Rent, Wages, Interest and profit. Profit Policy: Maximization, optimization and satisfaction approaches of profit.

7. Economic Reforms in India-Features of economic reforms since 1991, Liberalisation, Privatization and Disinvestment, Globalisation

8. Money and Banking- Money Meaning and functions, Commercial Banks Role and functions, Reserve Bank of India Role and functions, Monetary policy

Books Recommended:

1. D.M. Mithani: Fundamentals of Business and Managerial Economics - Himalaya Publishing House, Bombay.

2. U.L. Mote Samuel Paul and G.S. Gupta: Managerial Economics, Tata McGraw Hill.

3. Varshney & Maheshwari: Management Economics.

4. Charles L. Schultze: National Income Analysis, Prentice Hall of India Private Limited, New Delhi.

5. M.L. Seth: Methods of Economics.

6. Paul A. Samuelson: Economics, Mcgraw Hill, New York.

7. P.C. Agarwal, M.D. Agarwal: Business Economics (Ramesh Book Depot, Jaipur).

BC-104

QUANTITATIVE APTITUDE


Section-A

Introduction to Statistics: Definition, scope, uses misuses and limitations of statistics, Collection of primary and secondary data, Classification and Tabulation of data, Measures of Central Tendency: Arithmetic Mean (Simple & Weighted) Median (including quartiles, decides and percentiles), Mode, Geometric and Harmonic Mean-simple and weighted. Ratio and proportion, Indices, Logarithms, EquationsLinear - simultaneous linear equations up to three variables, quadratic and cubic equations in one variable, equations of a straight line, intersection of straight lines, graphical solution to linear equations. InequalitiesGraphs of inequalities in two variables - common region. Simple and Compound Interest including annuity - Applications

Section-B

Measures of Dispersion: Absolute and relative measures of Dispersion; range, quartile deviation, mean deviation, standard deviation and their co-efficient. Probability, Basic concepts of Permutations and Combinations, Theoretical Distributions Binomial, Poisson and Normal, Sampling Theory: Basic Principles of sampling theory, Comparison between sample survey and complete enumeration, Errors in sample survey, some important terms associated with sampling, Types of sampling, Theory of estimation, Determination of sample size.

Section-C

Index Numbers, Correlation-meaning and significance scatter diagram, correlation graph, Karl Pearson's coefficient of linear correlation between two variables in grouped and ungrouped data by direct and short cut methods, coefficient of correlation by Spearman's rank differences method and concurrent deviation method. Linear Regression. Presentation of data diagrams/graphs of frequency distribution and histograms, ratio scale graph. Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)

Books Recommended:

1. Kelasha nath nagar : sankhyiki ke mool tatva

2. Goyal, raga, gupta, goyal : sankhyiki, Ajmera Book company

3. B.N Gupta : sankhyiki

4. Shukla and sahay : sankhyiki

5. S.P. Gupta : sankhyiki

6. Khandelwal, Gupta, gupta : sankhyiki vidhiya

7. Gupta S.P.: statistical Methods-Sultan Chand, Delhi.

8. Sancheti and Kapoor : Statistics : Theory and Pratice

9. Stockton & Clark: Introduction to Business & Economic Statistics: Taraporevala Sons & Co.

10. Croxton,F.E. & Cowden D.I.: Applied General Statistics

11. Reggleman J.R. & Frishee I.N. : Business Statistics.

12. Waugh: Elements of Statistical Methods.

13. Sorwls R.S.: Elementary Statistics.

14. Chou Ya-lee: Elementary Statistics.

15. Connor And Morrel : Statistics Theory and Practice.

16. Yadav, Jain Mital : sankhyiki : vidhiya (National Publishing House, Delhi)

17. Ranga,Gupta,Goyal,Bhatanger : Statistical Methods (Ajmera Book Co. Jaipur)

BC-105

COST ACCOUNTING


Section-A

1. Introduction: Meaning and definition of cost accountancy, cost accounting and costing. Distinction between financial and cost accounting, Elements of cost.

2. Material Purchasing, Storing and pricing of stores issued. Material control.

3. Labor Recording of time and wages. Method of remuneration, incentive plans. Allocation of wages; labour turn over and treatment of idle time overtime.

4. Overhead:Meaning,Collection,classification,appointment,allocation and absorption of overhead ; treatment of interest on capital, research and development expenses, losses on account of depreciation, waste, Obsolesce and defective.

Section-B

5. Costing methods: Single output or unit costing; operating costing, job and contract costing; process costing (excluding equivalent production)

6. No integral accounting systems and reconciliation between cost and financial statements.

Section-C

7. Cost volume profit analysis, meaning significance and limitations, Break even analysis, profit volume ratio, assumptions of cost volume profit analysis.

8. Budgeting: Meaning Significance, limitations. Various types of Budgets.

9. Standard Costing meaning significance limitations type of standards and variances pertaining to material and labour.

Books Recommended:

1. M.L.mittal:parivyay lekhankan

2. Jain,khandelwal,Pareek: cost Accounting

3. Maheshwari mittal:Lagat lekhankan:sidhant avum vyavahar

4. Jain,Narang:Lagat lekhankan

5. Bhar B.K.:Cost Accounting methods & Problems

6. Banerjee B.:Cost Accounting

7. Owler L.W.J. & Brown J.L.:Wheldon's Cost Accounting and Costing Methods.

8. Biggs W.W.:Cost Accounting

9. Swaminathan:Leclireson Costing

10. Jawahar lal:Cost Accounting

11. Ashish K.Bhattacharya:Principles and practice of Cost Accounting

12. Prasad N.K.:Principles of cost accounting

13. Nigam and Sharma:Cost Accounting

14. Ayenger S.P.:Cost Accounting

BC-106

BUSINESS ETHICS & COMMUNICATION

Section-A

1. Introduction to Business Ethics-The nature, purpose of ethics and morals for organizational interests; Ethics and Conflicts of

Interests; Ethical and Social Implications of business policies and decisions; Corporate Social

Responsibility; Ethical issues in Corporate Governance.

2. Environment issues

Protecting the Natural Environment Prevention of Pollution and Depletion of Natural

Resources; Conservation of Natural Resources.

3. Ethics in Workplace

Individual in the organization, discrimination, harassment, gender equality.

4. Ethics in Marketing and Consumer Protection

Healthy competition and protecting consumers interest.

5. Ethics in Accounting and Finance

Importance, issues and common problems.

Section-B

1. Elements of Communication

(a) Forms of Communication: Formal and Informal, Interdepartmental, Verbal and nonverbal;

Active listening and critical thinking

(b) Presentation skills including conducting meeting, press conference

(c) Planning and Composing Business messages

(d) Communication channels

(e) Communicating corporate culture, change, innovative spirits

(f) Communication breakdowns

(g) Communication ethics

(h) Groups dynamics; handling group conflicts, consensus building; influencing and

Persuasion skills; Negotiating and bargaining

(i) Emotional intelligence - Emotional Quotient

(j) Soft skills personality traits; Interpersonal skills; leadership.

Section-C

2. Communication in Business Environment

(a) Business Meetings Notice, Agenda, Minutes, Chairpersons speech

(b) Press releases

(c) Corporate announcements by stock exchanges

(d) Reporting of proceedings of a meeting.

3. Basic understanding of legal deeds and documents

(a) Partnership deed

(b) Power of Attorney

(c) Lease deed

(d) Affidavit

(e) Indemnity bond

(f) Gift deed

(g) Memorandum and articles of association of a company

(h) Annual Report of a company.

B. Com. Hons. Part II

BC-201



Section-A

1. Accounting principles, Conventions and concepts and its application in Company Accounts.

2. Issue of Shares & Debentures, Forfeiture of shares, reissue of forfeited shares, right shares.

3. Redemption of preference shares and debentures.

4. Business Purchase and Underwriting, Profit prior and post incorporation.

Section-B

5. Final accounts of companies including managerial remuneration, disposal of profits and issue of bonus shares.

6. Double Account System and Electricity Company

7. Liquidation of companies

Section-C

8. Internal reconstruction

9. Amalgamation of Companies (excluding inter-company holdings), AS-14

10. Financial Statements of Banking and Insurance Companies

Books Recommended:

1. R.L. Gupta : Advanced Accountancy

2. S.N. Maheshwari: Advanced Accountancy Vol. I & II

3. Shukla & Grewal: Advanced Accounts.

4. Shukla S.M.: Advanced Accountancy.

5. Monga,Sehgel,Ahuja : Advanced Accounts Vol.I & II

6. Jain, Narang : Advanced Accountancy

7. Jain, Khandelwal,pareek : vitiy Accounting (Ajmera Book company, Jaipur)

8. Sharma, shah, Agarwal : vitiy Accounting(shivam-book house)

9. Sharma, shah Agarwal: Financial Accounting (Sheet, Write Well, Jaipur).

BC-202

Auditing

Section-A

Auditing Concepts Nature and limitations of Auditing, Basic Principles governing an audit, Ethical principles and concept of Auditors Independence, Relationship of auditing with other disciplines.

Auditing engagement Audit planning, Audit programme, Control of quality of audit work Delegation and supervision of audit work.

Documentation Audit working papers, Audit files: Permanent and current audit files, Ownership and custody of working papers.

Audit evidence Audit procedures for obtaining evidence, Sources of evidence, Reliability of audit evidence, Methods of obtaining audit evidence, Physical verification, Documentation, Direct confirmation, Re-computation, Analytical review techniques, Representation by management.

Internal Control Elements of internal control, Review and documentation, Evaluation of internal control system, internal control questionnaire, internal control check list, Tests of control, Application of concept of materiality and audit risk, Concept of internal audit. Internal Control and Computerized Environment, Approaches to Auditing in Computerized Environment.

Section-B

Audit Sampling Types of sampling, Test checking, Techniques of test checks.

Audit of payments General considerations, Wages, Capital expenditure, Other payments and expenses, Petty cash payments, Bank payments, Bank reconciliation.

Audit of receipts General considerations, Cash sales, Receipts from debtors, Other Receipts.

Audit of Purchases Vouching cash and credit purchases, Forward purchases, Purchase returns, Allowance received from suppliers.

Audit of Sales vouching of cash and credit sales, Goods on consignment, Sale on Approval basis, Sale under hire purchase agreement, Returnable containers, Various types of allowances given to customers, Sale returns.

Section-C

Audit of suppliers ledger and the debtors ledger Self-balancing and the sectional balancing system, Total or control accounts, Confirmatory statements from credit customers and suppliers, Provision for bad and doubtful debts, writing off of bad debts.

Audit of impersonal ledger Capital expenditure, deferred revenue expenditure and revenue expenditure, Outstanding expenses and income, Repairs and renewals, Distinction between reserves and provisions, Implications of change in the basis of accounting.

Audit of assets and liabilities.

Company Audit Audit of Shares, Qualifications and Disqualifications of Auditors, Appointment of auditors, Removal of auditors, Powers and duties of auditors, Branch audit , Joint audit , Special audit, Reporting requirements under the Companies Act, 1956.

Audit Report Qualifications, Disclaimers, Adverse opinion, Disclosures, Reports and certificates.

Books Recommended:

1. Jha, Aruna, A Students Guide to Auditing, Taxmann.

2. Tandon, B. N., S. Sudharsanam, and S. Sundharabahu, A Handbook of Practical

Audiditng, S. Chand and Co. Ltd., New Delhi.

3. Pagare, Dinkar. Principles and Practice of Auditing, Sultan Chand and Sons, New

Delhi.

4. Institute of Chartered Accountants of India, Auditing and Assurance Standards,

ICAI, New Delhi.

5. Gupta, Kamal, and Ashok Arora, Fundamentals of Auditing, Tata Mc-Graw Hill

Publishing Co. Ltd., New Delhi.

6. Ghatalia, S.V., Practical Auditing, Allied Publishers Private Ltd., New Delhi.

7. Sharma,T.R., (Principles and Problems), Sahitya Bhawan Publication, Agra.

.

BC-203



Section-A

1. Conceptual Framework for Preparation and Presentation of Financial Statements

2. Accounting Standards: An overview; standards setting process, Working knowledge of:

AS 1: Disclosure of Accounting Policies

AS 2: Valuation of Inventories

AS 3: Cash Flow Statements

AS 4: Contingencies and Events occurring after the Balance Sheet Date

AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in

Accounting Policies

AS 6: Depreciation Accounting

AS 7: Construction Contracts (Revised 2002)

AS 9: Revenue Recognition

AS 10: Accounting for Fixed Assets

AS 11: The Effects of Changes in Foreign Exchange Rates (Revised 2003)

AS 12: Accounting for Government Grants

AS 13: Accounting for Investments

AS 14: Accounting for Amalgamations

AS 16: Borrowing Costs

AS 19 Leases

AS 20 Earnings per Share

AS 26: Intangible Assets

AS 29: Provisions, Contingent Liabilities and Contingent Assets.

3. Sectional and Self-Balancing Ledgers

4. Financial Statements of Not-for-Profit Organisations

Section-B

5. Accounts from Incomplete Records

6. Royalty Accounts

7. Package and Empties Accounts

8. Voyage Accounts

Section-C

9. Accounting for Special Transactions

(a) Departmental Accounts

(b) Branch accounts including foreign branches

(d) Insurance claims for loss of stock and loss of profit.

10. Accounting in Computerized Environment

An overview of computerized accounting systemSalient features and significance, Concept of grouping of accounts, Codification of accounts, Maintaining the hierarchy of ledger, Accounting packages and consideration for their selection, Generating Accounting Reports.

Books Recommended:

1. R.L. Gupta : Advanced Accountancy

2. S.N. Maheshwari : Advanced Accountancy Vol. No. 1 & II

3. Shukla & grerwal: Advanced Accountancy Vol. I & II

4. Sehgal & Sehgal: Advanced Accountancy I & II.

BC-204

Company Law

Section-A

The Companies Act, 1956

Definition, essential characteristics and kinds of companies. Detailed study of public, private, government companies and a deemed public company. Provisions regarding incorporation and raising of capital through shares. Debentures and public deposits and concessions of a private company promoter. Memorandum of Association and Articles of Association. Prospectus statement in lieu of prospectus, membership of a company. Alteration and Reduction of share capital.

Section-B

Management of companies-Board of Directors, managing Director. Manager, Managerial Remuneration, powers, position and responsibilities of Directors, Prevention of oppression and mismanagement. Winding up of companies. The position of a company secretary in the organization structure of a company.

Section-C

Duties and qualifications of a company secretary.

Law and practice relating to:

i. Statutory books

ii. Allotment of Shares

iii. Forfeiture of Company shares and issues of forfeited shares.

iv. Transfer and Transmission of shares.

v. Payment of Dividend

vi. Company meeting resolutions, notice. Agenda. Quorum and minutes.

vii. Director's Report.

viii. Chairman's Speech.

Foreign registers of members or debenture holders, Annual returns, General provisions regarding registers and returns, Meetings and proceedings, Company Law in a computerized Environment E-filing.

Books Recommended:

1. Kannal, S., & V.S. Sowrirajan, Company Law Procedure, Taxmans Allied

Services (P) Ltd., New Delhi, Jan 2003.

2. Kapoor, G.K., Corporate Laws & Secretarial Practice, Premier Book Company,

New Delhi, 2003.

3. A Ramaiya Guide to Companies Act, Wadhwa and Company, Nagpur, 2002.

4. .Datey, V.S., Students Guide to Corporate Laws, Taxmans Allied Services (P)

Ltd., New Delhi, 2003.

5. Mannual of Companies Act, Corporate Laws and SEBI Guidelines, Bharat Law

House, New Delhi, 2003.

6. Bharats Companies Act, Bharat Law House, New Delhi, 2003.

7. Bharats Company Rule and Forms, Bharat Law House, New Delhi, 2003.

8. Singh, Avtar., Company Law, Eastern Book Company Luchnow, 2003.

9. Kuchhal, M.C., Modern Indian Company Law, Shree Mahavir Book Depot, Delhi,

2002 or latest edition.

10. Singh, Harpal., Indian Company Law, Galgotia Publishing, Delhi, 2003.

11. Charlesworth & Morse, Company Law- Sweet & Maxwell, London, U.K., 2000 or

Latest edition.

12. Gowar, LCB. Principles of Modern Company Law, Stevens & Sons, London,

Latest edition.

BC-205



Section-A

1. Introduction to Computers

(a) Computer Hardware, Classification of Computers, CPU, Input output devices, Storage devices

(b) BUS, I/O CO Processors, Ports (serial, parallel, USB ports), Expansion slots, Add on cards, On board chips, LAN cards, Multi media cards, Cache memory, Buffers, Controllers and drivers

(c) Computer Software: Systems Software - Operating system, Translators (Compilers, Interpreters and Assemblers), System utilities General Purpose Software/ Utilities, Application Software - Financial Accounting, Payroll, Inventory Specialized Systems Enterprise Resource Planning (ERP), Artificial Intelligence, Expert Systems, Decision Support Systems An Overview

2. Data Storage, Retrievals and Data Base Management Systems

(a) Data and Information Concepts: Bits, Bytes, KB, MB, GB, TB

(b) Data organization and Access Storage Concepts: Records, Fields, Grouped fields, Key, Primary key, Foreign key, Secondary key, Referential integrity, Index fields. Storage techniques: Sequential, Block Sequential, Random, Indexed, Sequential access, Direct access, Random access including Randomizing Logical Structure and Physical structure of files.

(c) DBMS Models and Classification: Need for database, Administration, Models, DML and DDL (Query and reporting); Data Dictionaries, Distributed data bases, Object oriented databases, Client Server databases, Knowledge databases

(d) Backup and recovery backup policy, backup schedules, offsite backups, recycling of

Backups, frequent checking of recovery of backup

Section-B

3. Computer Networks & Network Security

(a) Networking Concepts Need and Scope, Benefits Classification: LAN, MAN, WAN, VPN; Peer-to-Peer, Client Server Components- NIC, Router, Switch, Hub, Repeater, Bridge, Gateway, Modem Network Topologies Bus, Star,, Ring, Mesh, Hybrid, Architecture :Token ring, Ethernet Transmission Technologies and Protocols OSI, TCP/IP, ISDN etc. Network Operating System

(b) Local Area Networks- Components of a LAN, Advantages of LAN

(c) Client Server Technology Limitation of Single user systems and need for Client Server Technology Servers - Database, Application, Print servers, Transaction servers, Internet servers, Mail servers, Chat servers, IDS Introduction to 3- tier and n tier architecture (COM, COM+)

(d) Data centers: Features and functions, Primary delivery centre and disaster recovery site.

(e) Network Security, Need; Threats and Vulnerabilities; Security levels; techniques

Section-C

4. Internet and other technologies

(a) Internet and world-wide web, Intranets, Extranets, applications of Internet, Internet protocols

(b) E-Commerce - Nature, Types (B2B, B2C, C2C), Supply chain management, CRM, Electronic

data interchange (EDI), Electronic fund transfers (EFT), Payment portal, E-Commerce security;

(c) Mobile Commerce, Bluetooth and Wi-Fi

Books Recommended:

1. Rajaraman,V., Introduction to Information Technology, 2003 PHI.

2. Hunt, R., J. Shelley, Computers and Commonsense, Prentice Hall of India, 2002.

3. Leon A. and Leon M., Fundamentals of Information Technolgy, Leon, Vikas 2002

(4) Software manuals.

4. Sinha, Pradeep K. and Preeti Sinha, Foundation of Computing, BPB Publication,

2003.

5. Basandra, Suresh K., Management Information System, Wheeler Publication, New

Delhi-Allahab.

6. Kumar, Muneesh, Business Information System, Vikas Publishing House, 1998.

7. Bharihoka, Deepak, Fundaments of Information Technology, Excel Book, 2000.

8. Saxena, Sanjay, A First Course in Computers, Vikas Publishing House, 1998.

9. Fizgerald & Dennis Wiley, Business Data Communication and Networking.

10. Rajaraman , V., Analysis and design of information Systems, 2003 PHI.

11. Sadagopan, S., Management Information Systems, 2003 PHI.

12. Laudon, Kenneth C. and Jane P. Laudon, Management Information Systems, 2003,

PHI.

BC-206



Section-A

1. Scope and Objectives of Financial Management

(a) Meaning, Importance and Objectives

(b) Conflicts in profit versus value maximization principle

2. Time Value of Money

Compounding and Discounting techniques Concepts of Annuity and Perpetuity.

3. Types of Financing

(a) Different sources of finance

(b) Project financing Intermediate and long term financing

(c) Negotiating term loans with banks and financial institutions and appraisal thereof

Section-B

4. Financing Decisions

(a) Cost of Capital, Weighted average cost of capital

(b) Capital Structure decisions Capital structure patterns, Designing optimum capital

structure, Constraints, Various capital structure theories

(c) Operating and financial leverage, Trading on Equity.

5. Investment Decisions

(a) Purpose, Objective, Process

(b)Techniques of Decision making: Non-discounted and Discounted Cash flow Approaches Payback Period method, Accounting Rate of Return, Net Present Value, Internal Rate of Return, Modified Internal Rate of Return, Discounted Payback Period and Profitability Index

(c) Ranking of competing projects, Ranking of projects with unequal lives.

Section-C

6. Management of Working Capital

(a) Working capital policies

(b) Inventory management

(c) Receivables management

(d) Management of cash and marketable securities

(e) Sources of working capital.

7. Dividend decisions: dividend policy; its determinants.

Books Recommended:

Agarwal, Agarwal: Financial Management, Ramesh Book Depo, Jaipur

P. V. Kulkarni Financial Management, Himalaya Publishing House, Mumbai.

S. C. Kucchal Corporation Finance Chaitanya Publishing House, Allahabad.

I. M. Pandey Financial Management Vikas Publishing House, New Delhi.

R. M. Shrivastava Financial Management Pragati Prakashan, Meerut.

M. Y. Khan and P. K. Jain Financial Management Tata Mc Graw Hill Publishing Co. Ltd., New Delhi.

Prasanna Chandra Financial Management - Tata Mc Graw Hill Publishing Co. Ltd., New Delhi.

Ravi M. Kishore Financial Management with Problems and Solutions, Taxmann, New Delhi.

B. Com. Hons. Part III

BC-301



Section-A

Introduction: Meaning of management accounting, conventions of management accounting, organisation of management accounting, functions, responsibilities and qualities of a management accountant, management accounting Vs. traditional accounting, limitations of management accounting.

Fund flow and Cash flow Analysis: Concept of fund, Meaning of flow of fund, Techniques and preparation, uses and limitation of fund flow statement.

Cash Flow Statement: Meaning, Preparation, uses, and Limitations of Cash Flow Statement [As per AS-3]

Section-B

Financial Analysis: meaning, nature and importance of finance statements. Techniques of analysis comparative statements, common size statements, trends analysis, Ratio Analysis.

CostVolume profit analysis: Concept of break-even point, Profit volume relation, Margin of safety, Angle of incidence, Break-even point chart, Break even analysis, Profit graph; Alternative choice decision: Special offer, Make or buy process, Further process, Shutdown.

Money markets and their operations.

Section-C

Mutual funds: operations and regulations. Project planning and capital budgeting: preparation of project report; financial projections; sensitivity analysis in capital budgeting; capital rationing, risk analysis in capital budgeting and evaluation of risky investments; social cost-benefit analysis; simulation and decision tree analysis.

(a) Introduction to capital market in India including depositories. (b) Introduction to capital market instruments including options (Option Pricing Theory), futures, and derivatives.

Business budgeting: Concept and use of budget in planning and control, Types of budget; Variance analysis using standard costing system.

Books Recommended:

1. Agarwal, Agarwal & Jain: Management Accounting

2. Man Molian and Goyal:Management Accounting

3. N.K.Kulshrestha:Theory and Practice of Management Accounting

4. P.K.Ghosh:Management Accountancy.

5. S.K.Chakraborty:Management Accountancy.

6. N.K Khandelwal:Management Accountancy (Hindi)

7. S.P.Gupta:Management Accountancy (Hindi)

8. J Batty:Management Accountancy

9. Antony R.N.Management Accountancy Principles Text and Cases.

10. De-Paula:Management Accountancy Practice.

11. Murphy M.E.: Managerial Accounting.

12. Grahum and Dodd: Security Analysis

13. Gupta U.L.: Working of Stock Exchange in India

14. Bhalla V.K.: Investment Management

BC-302


Section-A

Management Information Systems (MIS), Executive Information Systems (EIS) and Decision support systems. System development life cycle. Systems analysis and design: Tools & Techniques, detailed design specifications and documentation; system testing; Control over Development Process, Implementation of systems: systems installation, system training, system conversion; post-implementation review.

Section-B

System Evaluation - Hardware and Software. System Maintenance - Hardware and Software including viruses. Computerized systems in Business Applications- financial accounting, management accounting and inventory control. Use of specialised software. Tools: Use of Simple CASE Tools, Analysis of Financial Statements using Digital Technology. Enterprise Resource Planning (ERP) Packages. Controls applicable to IT development, system maintenance and changeover.

Section-C

Information security: Importance and principles of information security, best approaches to implementing information security. Detection of computer frauds. Case Studies. Audit of Information systems. Cyber Laws.

Books Recommended:

Jawadeker W.S., Management Information System, TataMcgraw Hill Pub.

Kanter Jerme, Management Information System

OBrien, Management Information System

Kumar Munnesh, Business Information System, Vikas Publication

BC-303



Section-A

1. Definitions, different types of assessees, basis of charge and residential status of assesses.

2. Brief knowledge of Tax Planning, Tax Evasion & Avoidance.

3. Computation of taxable income under the heads Salaries, House property.

Section-B

4. Computation of taxable income under the heads Business and profession capital gains and income from other sources.

5. Set off and carry forward of losses.

6. Exemptions

7. Clubbing and Aggregation of income.

Section-C

8. Deduction from gross total income.

9. Assessment of individuals and computation of their tax liability.

10. Income Tax Authorities and Their Powers

Books Recommended:

1. Patel avum choudhary:Ayekar avum lekha

2. Dr. H.C.Mehrotra:Income Tax Laws & Practice

3. Gupta,gupta,gupta modi:Ayekar

4. Singhania VK:A students Guide to Income Tax

5. Bhagwati Prasad:Law of Income Tax in India.

6. VS.Sundaram:Law and Practice of Income Tax in India.

7. Kanga & Palkiwala:Income Tax

BC-304


Section-A

The Foreign Exchange Management Act, 1999. The Monopolies and Restrictive Trade Practices Act, 1969

Section-B

The Secuecurities and Exchange Board of India Act, 1992, and Guidelines issued there under. Application of Secretarial Procedures and Practices.

Section-C

1. The Payment of Bonus Act, 1965

2. The Employees Provident Fund and Miscellaneous Provisions Act, 1952

3. The Payment of Gratuity Act, 1972.

Books Recommended:

M.C. KuchhalMercantile Law

N.D. KapoorElements of Mercantile Law

Avtar Singh--Mercantile Law (Eastern Book Co., Lucknow)

M.C. ShuklaMercantile Law

P.P.S. GognaA Textbook of Mercantile Law

Relevant Bare Acts.

BC-305

Macroeconomics

Section-A

Basic introduction of discipline of macroeconomics

Introduction concepts and variables of macroeconomics, income, expenditure and the circular flow, components of expenditure. Static macro economic analysis short and the long run determination of supply, determination of demand, and conditions of equilibrium. Economy in the short run ISLM framework, fiscal and monetary policy, determination of aggregate demand, shifts in aggregate demand, aggregate supply in the short and long run, and aggregate demand- aggregate supply analysis.

Section-B

Theories of macroeconomics

Classical theory of employment

Keynesian theory of employment: An Epitome

Theories of Economic growth

Theories of Interest: classical theory, Keynes Preference theory of interest and modern theory of Interest

Section-C

Money: Nature and function, Demand and supply of money, Theories of money: Monetary and fiscal policy, Central Bank: Function and role in economy, Balance of Payment: Meaning and components

Books Recommended:

1. Mankiw, N. Gregory., Macroeconomics, Macmillan Worth Publishers New York,

Hampshire U.K.

2. Dornbusch, Rudiger., and Stanley. Fischer Macroeconomics, McGraw-Hill.

3. Dornbusch, Rudiger., Stanley. Fischer and Richard Startz, Macroeconomics,

Irwin/McGraw-Hill, Singapore.

4. Barro, Robert J., Macroeconomics, MIT Press, Cambridge MA.

5. Burda, Michael , and Wyplosz Macroeconomics A European Text,

Oxford University Press, Oxford.

6. Salvatore, Dominick, International Economics, John Wiley & Sons

Singapore.

7. Branson, William H., Macroeconomic Theory and Policy, HarperCollins

India Pvt. Ltd.

8. Jhingan M.L., Macro-Economic Theory, Vrinda Publication Ltd.

9. Vaish M.C. Vaish, Macro-Economic Theory, Vikas Pub.

10. Ahuja H.L., Macroeconomics- Theory and Policy

BC-306



Section-A

Operation Research: An Overview, Nature, Significance, purpose and definitions; methodology of Operation Research; and control of the solution, Statistical Decision Theory and Game Theory, Queuing Theory.

Section-B

Formulation of Linear Programming: Problems with Graphic Method and Simplex method, Duality Problems. Transportation and Assignment problems.

Section-C

Net Work Analysis [PERT & CPM]: Concepts, Drawing Network and numbering events, activity time and event time, project time (Excluding Crashing of Cost), Replacement Theory and Models, Elementary knowledge of Statistical Quality Control.

Books Recommended:

Kothari, C. R.: Quantitative Techniques, Vikas Publishing, New Delhi.

Kapoor, V. K.: Operations Research, Sultan Chand & Sons, New Delhi.

Khandelwal, Gupta, Ahemad: Quantitative Techniques, Ajmera Book Company, Jaipur

Gupta, P. K. & Hira, D. S.: Operation Research and Quantitative Analysis; Sultan Chand & Sons, New Delhi.

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